About the Assessor

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Responsibilities of the Assessor

The position of County Assessor, an elected official, is governed by the California Constitution, the laws passed by the Legislature, and the rules adopted by the State Board of Equalization. County government does not control the Assessor's tasks.

The Assessor must annually assess all taxable property in the county, except for state-assessed property, to the person, business, or legal entity owning, claiming, possessing, or controlling the property on January 1st. The Assessor's primary responsibility is to annually determine the proper taxable value for each property so the owner is assured of paying the correct amount of property tax for the support of local government.

What the Assessor Does

  • Locate all taxable property within Fresno County.
  • Identify the person who owns, claims, possesses, or controls property on January 1st (the Lien Date).
  • Establish the assessed value of all taxable property in accordance with the law.
  • Publish both an annual and supplemental Assessment Rolls.
  • Apply all legal exemptions.

What the Assessor Does Not Do

Other Areas of Responsibility for the Assessor

Agencies Frequently Used by the Assessor's Office

Assessment Appeals Board: Three person appointed board that presides over Assessment Appeal Hearings in Fresno County.

California Department of Housing and Community Development: State agency that, among other things, oversees the registration of Manufactured Homes.

California Department of Motor Vehicles: Provides vehicle and vessel ownership information to Assessors Offices.

California State Board of Equalization: State agency that oversees and assists in the application of Property Tax Law by each County Assessor's Office.